Steuerbescheid (Finanzamt)
German tax assessment (Steuerbescheid): how to read it and when to object
From: Your Finanzamt (tax office)
A Steuerbescheid is the official decision of the Finanzamt on how much tax you owe or get back for a tax year. It is based on your tax return or on the information the office has. It has deadlines for paying and for objecting.
Got this letter? Get your personal explanation.Take a photo. See your deadline, amount, and next steps, in your language. First letter free.Why you got this letter
- You filed a tax return (Steuererklärung) and this is the result.
- The Finanzamt corrected an earlier decision (an Änderungsbescheid).
- The office set your tax from information it received, because no return was filed.
What to do
- 1Look at the result: does it say you get a refund (Erstattung) or you must pay (Nachzahlung)?
- 2Compare it with your tax return. The explanations (Erläuterungen) say if the office changed something.
- 3If you must pay, check the due date. The final payment is normally due within one month after delivery of the notice. Parts that match earlier prepayments that were already due are payable at once.
- 4If you think it is wrong, file an Einspruch within one month. See the example letter.
- 5If you cannot pay on time, ask the Finanzamt early for a Stundung (deferral). It can be granted if paying on time would cause significant hardship. It is normally granted only on application, and usually against security.
- 6Keep the envelope and write down the date you got the letter.
Deadline
One month after the notice is considered delivered: to file an Einspruch and, for the final payment, to pay. A letter posted inside Germany is considered delivered on the fourth day after posting. A letter posted abroad is considered delivered one month after posting. Both only apply if it did not arrive later or not at all.
If you do nothing
If you do not object in time, the decision generally becomes final. If you do not pay on time, a Säumniszuschlag (late fee) of 1 percent per started month is added. Then the Finanzamt sends a Mahnung and can start enforcement.
Can you object?
Yes. File an Einspruch within one month after delivery (§ 355 AO). The Rechtsbehelfsbelehrung at the end of the notice tells you how. The Einspruch does not pause the payment duty (§ 361 AO). You can ask the Finanzamt for Aussetzung der Vollziehung (suspension of payment). On request it should be granted if there are serious doubts that the notice is correct, or if payment would cause unreasonable hardship.
Words in this letter
- Steuerbescheid
- The official tax decision.
- Bekanntgabe
- When the decision counts as delivered. The deadline starts then.
- Einspruch
- A formal objection to a tax decision.
- Abschlusszahlung
- The final payment you owe for the year, after prepayments.
- Aussetzung der Vollziehung
- A pause on collecting the money while your objection is decided.
- Stundung
- An approved delay in paying.
Example reply
Object (Einspruch) to a tax decision within one month.
[Vor- und Nachname]
[Anschrift]
Steuernummer: [Steuernummer]
An: [Finanzamt, Adresse laut Bescheid]
[Ort], [Datum]
Betreff: Einspruch gegen den Einkommensteuerbescheid [Jahr] vom [Datum], Steuernummer [Steuernummer]
Sehr geehrte Damen und Herren,
hiermit lege ich Einspruch gegen den oben genannten Bescheid ein.
Begründung: [zum Beispiel: Die Aufwendungen für [Art] in Höhe von [Betrag] Euro wurden nicht berücksichtigt. Belege liegen bei.]
[Optional: Ich beantrage die Aussetzung der Vollziehung, weil [Begründung].]
Bitte bestätigen Sie mir den Eingang meines Einspruchs.
Mit freundlichen Grüßen
[Unterschrift]
[Vor- und Nachname]Show English translation
[Full name] [Address] Tax number: [tax number] To: [Finanzamt, address as on the notice] [Place], [date] Subject: Objection to the income tax assessment [year] dated [date], tax number [number] Dear Sir or Madam, I hereby object to the assessment named above. Reasons: [for example: The expenses for [type] of [amount] euros were not taken into account. Receipts are attached.] [Optional: I apply for suspension of payment (Aussetzung der Vollziehung) because [reason].] Please confirm that you received my objection. Kind regards [Signature] [Full name]
Questions people ask
How long do I have to object?
One month after the notice is considered delivered. For a letter posted inside Germany, that is the fourth day after posting. If the Finanzamt posts it abroad, it is considered delivered one month after posting.
Was it not three days?
It was three days. Since the Postrechtsmodernisierungsgesetz (changes apply to notices posted after 31 December 2024), § 122 AO says the fourth day. § 37 SGB X, which covers social benefit letters, also says the fourth day today.
Do I still have to pay if I object?
Yes. An Einspruch does not pause the payment duty. You can apply for Aussetzung der Vollziehung, which should be granted on request if there are serious doubts that the notice is correct or if payment would cause unreasonable hardship.
What if I did not receive the letter?
The fourth-day rule does not apply if the notice arrived later or not at all. In case of doubt, the Finanzamt must prove that and when you received it. Tell the office in writing and keep the envelope.
Sources
- § 122 AO (Bekanntgabe eines Verwaltungsakts)
- § 355 AO (Einspruchsfrist)
- § 361 AO (Aussetzung der Vollziehung)
- § 36 EStG (Entstehung und Tilgung der Einkommensteuer)
Updated 2026-10-20. This page explains a common type of letter; it is not legal advice. Your letter may differ, so check its dates and amounts.